We look at the division of 102735 by 86 
We want to figure out the number of times 102735 can be divided by 86.

On to step 1:
1 divided by 86 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 86

On to step 2:
86 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Grab the next digit (2) from the dividend, add it to 10, then carry on: 102 / 86

Advancing to step 3:
The number 86 fits into 102 1 times, leaving a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 86 from 102 to get 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 86

Step 4:
167 divided by 86 is 1 with a remainder of 81.
The next digit of our result is 1. 
Result so far: 11.0
The remainder is 81 after subtracting 86 from 167.
Take the next digit (3) from the dividend and append it to 81, then repeat: 813 / 86

Step 5:
86 goes into 813 9 times with a remainder of 39.
Record the quotient 9 as the next digit in the result. 
Result so far: 119.0
If we subtract 774 from 813, we get 39.
Include the next digit (5) from the dividend after 39, then repeat: 395 / 86

Step 6:
The number 86 fits into 395 4 times, leaving a remainder of 51.
The next digit of our result is 4. 
Result so far: 1194.0
The remainder is 51 after subtracting 344 from 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 7:
If we divide 510 by 86, we get 5 and a remainder of 80.
Put 5 as the next digit of the answer. 
Result so far: 1194.5
If we subtract 430 from 510, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 8:
86 can be fit into 800 9 times, resulting in a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 1194.59
The remainder is 26 after subtracting 774 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 9:
The number 86 fits into 260 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 1194.593
The remainder is 2 after subtracting 258 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
The number 86 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 1194.593
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
86 can be fit into 200 2 times, resulting in a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 1194.59302
Subtract 172 from 200 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 12:
If we divide 280 by 86, we get 3 and a remainder of 22.
Write down 3 as next digit of the result. 
Result so far: 1194.593023
If we take 258 away from 280, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
86 can be fit into 220 2 times, resulting in a remainder of 48.
The next digit of our result is 2. 
Result so far: 1194.5930232
Subtracting 172 from 220 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 14:
If we divide 480 by 86, we get 5 and a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 1194.59302325
The remainder is 50 after subtracting 430 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Our division results in 1194.59302325 with a remaining 5e-08.